Two grams of musk oil are required for each bottle of Mink Caress, a very popular perfume made by a small company in western Siberia. The cost of the musk oil is $1.90 per gram. Budgeted production of Mink Caress is given below by quarters for Year 2 and for the first quarter of Year 3:

	Year 2	Year 3
First	Second	Third	Fourth	First
Budgeted production, in bottles	82,000	112,000	172,000	122,000	92,000

The inventory of musk oil at the end of a quarter must be equal to 20% of the following quarters production needs. Some 32,800 grams of musk oil will be on hand to start the first quarter of Year 2.

Required:

Prepare a direct materials budget for musk oil, by quarter and in total, for Year 2.

\begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Mink Caress } \\ \hline \multicolumn{6}{|c|}{ Direct Materials Budget - Year 2} \\ \hline & \multicolumn{4}{|c|}{ Quarter } & \multirow{2}{*}{ Year } \\ \hline & First & Second & Third & Fourth & \\ \hline & & & & & \\ \hline \multicolumn{6}{|c|}{ Units of raw materials needed per unit of finished goods } \\ \hline \multicolumn{6}{|c|}{ Units of raw materials needed to meet production } \\ \hline & & & & & \\ \hline \multicolumn{6}{|l|}{ Total units of raw materials needed } \\ \hline & & & & & \\ \hline \multicolumn{6}{|l|}{ Units of raw materials to be purchased } \\ \hline \multicolumn{6}{|l|}{ Unit cost of raw materials } \\ \hline Cost of raw materials to purchased & & & & & \\ \hline \end{tabular}